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Cuando sus deducciones para un año son mayores que sus ingresos afectos al impuesto, usted tiene una pérdida neta operacional. Esta situación puede ocurrir debido a:
• Gastos deducibles relacionados a su oficio o negocio,
• Gastos relacionados al arriendo de propiedades,
• Deducciones por su trabajo como empleado o gastos de mudanza, o
• Pérdidas fortuitas.

No debe ningún impuesto para el año en que tiene una pérdida y es posible que puede aprovechar la pérdida para reducir su ingreso neto afecto al impuesto en un año futuro o un año anterior, para así reducir el impuesto adeudado para aquel año.

La causa más común de una pérdida neta operacional es cuando los gastos incurridos en la operación de un negocio superan los ingresos generados por el negocio. Esto podría ocurrir, por ejemplo, el primer año cuando recién se están iniciando las operaciones, pero también podría ocurrir en cualquier año posterior.

Los contribuyentes que pueden aprovechar una pérdida neta operacional para efectos tributarios en los EE.UU. incluyen los individuos, las sucesiones y los fideicomisos. Por lo general, las sociedades colectivas y las corporaciones S no pueden reclamar una pérdida neta operacional, pero los socios y accionistas individuales pueden tomar en cuenta sus participaciones en las pérdidas de estas entidades cuando calculan sus ingresos tributables como personas naturales.

Cómo Calcular la Pérdida Neta Operacional

Para aprovechar una pérdida neta operacional es necesario calcular el monto que se puede aplicar contra los ingresos tributables correspondientes a otro año. Para estos efectos, la pérdida neta operacional que se permite no es necesariamente lo mismo que el ingreso tributable negativo que aparece en la declaración de impuestos para el año en que tiene una pérdida neta.

Deducciones que No Se Incluyen en la Pérdida Neta Operacional

Hay límites que se aplican acerca de las deducciones tributarias que se puede tomar en cuenta cuando se calcula la pérdida neta operacional. Las siguientes deducciones se excluyen del cálculo:
• Las exenciones personales.
• La exclusión del 50% de las ganancias en la venta o permuta de acciones de pequeños negocios calificados, según la Sección 1202 del Código de Impuestos Internos. Cualquiera porción de la ganancia que se había excluida tiene que reintegrarse a los ingresos cuando se calcula la pérdida neta operacional.
• El exceso de las pérdidas de capital por sobre las ganancias de capital que no están relacionadas al negocio, sin tomar en cuenta la exclusión según la Sección 1202. Las pérdidas de capital que están relacionadas al negocio pueden tomarse en cuenta para efectos del cálculo de la pérdida neta operacional, pero solo hasta cierto límite.
• Las deducciones que no están conectadas a su oficio o negocio, o a su empleo. Estas deducciones comprenden:
o La pensión alimenticia del cónyuge divorciado,
o Los aportes a un plan individual de ahorros para la jubilación (IRA) o un plan de jubilación de negocio propio, y
o La deducción estándar, cuando no detalla deducciones.

Deducciones que se Incluyen en la Pérdida Neta Operacional

Cuando usted es propietario único de un negocio o trabaja por cuenta propia como contratista independiente y los gastos relacionados a su oficio o negocio son mayores que sus ingresos, tiene una pérdida neta operacional. Para efectos del cálculo de la pérdida, se toman en cuenta algunas deducciones que no necesariamente están conectadas a un oficio o negocio. Estas deducciones incluyen gastos conectados a su empleo, cuando además de su propio negocio o oficio como contratista independiente, también tiene ingresos del trabajo como empleado durante el año, además de ciertas otras deducciones como aquella para las pérdidas fortuitas.

Las siguientes deducciones están incluidas en el cálculo de la pérdida neta operacional:
• Gastos de mudanza,
• Gastos relacionados al trabajo como empleado que califican para reclamarse como deducción detallada, tales como gastos de viaje y atención a terceros, gastos de educación, uniformes, herramientas y cuotas que se pagan al sindicato,
• Pérdidas fortuitas y de robos, que afectan bienes relacionados al negocio o no,
• La deducción por la mitad del impuesto sobre el ingreso del trabajo por cuenta propia, que es el equivalente al impuesto de seguro social,
• La deducción por el costo de seguro de salud para las personas que trabajan por cuenta propia,
• El impuesto a la renta estatal sobre las ganancias de un oficio o negocio,
• Pérdidas en el arriendo de propiedades,
• Pérdidas en la venta o permuta de bienes raíces o bienes muebles del negocio que están sujetos a depreciación,
• La participación de un socio o accionista en la pérdida de una sociedad colectiva o corporación S, respectivamente,
• La pérdida ordinaria en la venta o permuta de acciones de una pequeña corporación o una compañía que invierte en pequeñas corporaciones,
• La porción de una inversión en un plan de pensión o anualidades que no se recupera y que se reclama en la declaración final de impuestos que se presenta para el difunto.

Pérdidas Trasladadas a Años Anteriores y Posteriores

Cuando tiene una pérdida neta operacional en el año para el cual está presentando una declaración de impuestos, puede trasladar la pérdida a los dos años tributarios anteriores y aplicarla contra los ingresos afectos a impuestos en esos años para poder solicitar una devolución de una parte del impuesto anteriormente pagado.

Cuando la pérdida que se aplica para reducir los ingresos tributables de los dos años anteriores es mayor que los ingresos para esos años, va a quedar un saldo de la pérdida que aún no se ha aprovechado. Se puede aplicar este saldo contra los ingresos tributables en años posteriores, por hasta 20 años después del año en que se generó la pérdida.

La manera de aplicar la pérdida es la siguiente:
1. Se aplica la pérdida contra el ingreso tributable según declarado para el año antepasado.
2. Si se queda un saldo de la pérdida sin aprovechar, se lo aplica contra el ingreso tributable del año pasado.
3. Si aún queda un saldo sin aprovechar, se lo traslada al primer año después del año en que se generó la pérdida y así sucesivamente hasta que se aprovecha toda la pérdida.

Casos en que se Puede Trasladar la Pérdida a Más de 2 Años Anteriores

Hay ciertas pérdidas que se pueden trasladar a más de 2 años anteriores. Estas pérdidas, que se llaman pérdidas elegibles, pueden trasladarse hasta 3 años atrás y corresponden a:
• Pérdidas fortuitas y por robo y
• Pérdidas de un desastre declarado por el Presidente que afectan a pequeños negocios calificados. Para estos efectos un pequeño negocio calificado es un negocio de propietario único o una sociedad colectiva que tiene ingresos brutos promedios de $5 millones o menos durante los tres años que terminan con el año en que se generó la pérdida. Cuando el negocio tiene menos de 3 años, se ocupa el período durante el cual el negocio ha existido para determinar si califica como un pequeño negocio.

Los agricultores pueden trasladar una pérdida a los 5 años anteriores. Cuando la pérdida neta operacional en su conjunto incluye una pérdida de un negocio como agricultor así como otras deducciones, el monto que se puede trasladar hasta 5 años atrás es la pérdida neta operacional, tomando en cuenta solamente los ingresos y gastos de la actividad como agricultor, o la pérdida neta operacional total para el año tributario, cualquiera que sea menor.

Cuando tiene una pérdida como agricultor, puede optar por renunciar el período de 5 años atrás para trasladar la pérdida y aplicarla solamente a los últimos dos años. Para hacer esta elección, tiene que adjuntar una afirmación a su declaración de impuestos para el año en que se genera la pérdida, indicando que está optando por tratar la pérdida como si no fuera una pérdida de una actividad como agricultor, según las disposiciones de la sección 172(i)(3) del Código de Impuestos Internos.

No Tiene que Trasladar la Pérdida a Años Anteriores

No es obligatorio trasladar la pérdida a los dos años anteriores si no le conviene hacerlo. En vez de eso, puede optar por trasladar la pérdida a años posteriores. Si toma esa opción, tiene que adjuntar una afirmación a su declaración de impuestos para el año en que se genera la pérdida, indicando que está optando para renunciar al período de los dos años anteriores para aplicar la pérdida, acorde a las disposiciones de la sección 179(b)(3) del Código de Impuestos Internos.

Cómo se Aplica la Pérdida a Años Anteriores

Para aplicar una pérdida a años anteriores y solicitar una devolución, se puede presentar la Forma 1045, “Application for Tentative Refund” (Solicitud de una Devolución Tentativa). Se ocupa esta forma para solicitar una devolución para todos los años anteriores para los cuales usted califica. Según antes indicado, normalmente se puede trasladar la pérdida a los dos años anteriores, pero si tiene pérdidas elegibles puede trasladar la pérdida hasta 3 años atrás, y si tiene una pérdida como agricultor, hasta 5 años atrás, si quiera.

Como otra opción, se puede presentar la Forma 1040X, “Amended U.S. Individual Income Tax Return” (Declaración Enmendada del Impuesto a la Renta de los EE.UU. para Individuos) para cada uno de los años anteriores para los cuales usted califica. Las sucesiones y fideicomisos que no ocupan la Forma 1045 para solicitar su devolución ocuparían la Forma 1041 para presentar una declaración enmendada, en vez de la Forma 1040X que es para personas naturales.

Por lo general, se puede conseguir una devolución más rápidamente cuando presenta la Forma 1045. Puede presentar esta forma en la fecha en que vence el plazo para la presentación de su declaración de impuestos para el año en que tiene una pérdida neta operacional o después de esa fecha, pero no más tardar que un año después del fin del año en que tenía la pérdida. Si en vez de la Forma 1045 usted opta por presentar una declaración enmendada para aplicar la pérdida a los años anteriores usando la Forma 1040X (para individuos) tiene un plazo de tres años a partir de la fecha en que vence el plazo para presentar su declaración, incluyendo las prórrogas, para el año en que tiene la pérdida.

Recalculando su Impuesto para un Año Anterior

Cuando traslada la pérdida neta operacional a un año anterior, se aplica la pérdida primero contra el ingreso bruto ajustado (AGI por sus siglas en inglés) para aquel año. Al hacerlo, puedan quedar afectadas ciertas deducciones que dependen del AGI, por ser calculadas en base del AGI o por estar sujetas a un límite expresado como porcentaje del AGI.

Después de aplicar la pérdida neta operacional para determinar el AGI enmendado para el año anterior, se vuelve a calcular las siguientes partidas, en el orden en que se presentan. Cuando más de una de estas partidas aparece en su declaración original para aquel año, se ocupa el AGI después de aplicar la pérdida neta operacional, tomando en cuenta el efecto de la partida precedente en la lista.
1. La provisión especial para las pérdidas en las actividades de arriendo de bienes inmuebles por ser una actividad pasiva.
2. Los beneficios tributables de seguro social y jubilación ferroviaria.
3. Las deducción por aportes a una cuenta individual de ahorros para la jubilación (IRA).
4. Los intereses sobre bonos de ahorros que se excluyen de los ingresos tributables.
5. Los beneficios para la adopción que se reciben del empleador y que están excluidos de los ingresos tributables.
6. La deducción por los intereses sobre un préstamo de estudiante.
7. La deducción por matrícula y cargos relacionados.

Una vez recalculado el AGI, se usa esta nueva cifra para volver a calcular otras deducciones que dependen del AGI, incluyendo:
• Deducciones detalladas por gastos médicos,
• La deducción detallada por el impuesto a las ventas, en caso que ocupó la tabla para determinar esta deducción,
• La deducción detallada por pérdidas fortuitas,
• Las deducciones detalladas misceláneas que están sujetas al umbral del 2% del AGI,
• El límite global sobre las deducciones detalladas y
• La eliminación gradual de la deducción por exenciones cuando su AGI alcanza a un cierto monto.

Cómo Declarar el Traslado de una Pérdida a un Año Posterior

Cuando se está trasladando una pérdida neta operacional a un año posterior al año en que se generó la pérdida, en la declaración que se presenta para el año posterior los individuos deben declarar la cantidad de la pérdida que están trasladando como una cifra negativa en la línea de la Forma 1040 correspondiente a “Other Income” (Otros Ingresos).

Las sucesiones y fideicomisos deben declarar la cantidad de la pérdida que están trasladando en la Forma 1041, junto con las otras deducciones que no están sujetas al umbral del 2%. Será necesario adjuntar a su declaración para aquel año posterior una afirmación indicando cómo se calculó el monto de la pérdida neta operacional. Y en el caso que se están trasladando pérdidas netas operacionales correspondientes a más de un año, se debe mostrarlas separadamente en el adjunto a su declaración.

Contribuyentes Casados

Cuando usted no estaba casado durante todos los años anteriores y posteriores en que puede trasladar una pérdida neta operacional, solamente el cónyuge que tuvo la pérdida puede aprovecharla para reducir sus ingresos tributables en esos años. Cuando se presenta una declaración en conjunto para cualquier de esos años, la pérdida se aplica solamente contra los ingresos tributables del cónyuge que tuvo la pérdida. Después de aplicar la pérdida contra los ingresos de aquel cónyuge, las tasas impositivas para los contribuyentes casados que presentan una declaración en conjunto se aplican al ingreso tributable resultante de ambos cónyuges.

Cuando no estaba casado en el año en que tiene una pérdida neta operacional, o cuando estaba casado con otra persona, y traslada la pérdida a un año anterior en que estaba casado y presentó una declaración en conjunto, su devolución para aquel año puede estar sujeta a un límite. Su devolución sería la diferencia entre el impuesto recalculado y su porción del impuesto que fue pagado originalmente en la declaración en conjunto.

Para determinar su porción del impuesto recalculado:
• Se vuelva a calcular el impuesto original, tanto para usted como para su cónyuge, como si hubieran presentado declaraciones por separado.
• Luego se toma su proporción de la suma de estos dos cálculos separados.
• Se multiplica el impuesto recalculado, después de aplicar la pérdida, por la proporción antes determinada.

Su contribución al impuesto total que se pagó para aquel año anterior, a menos que tiene un acuerdo con su cónyuge que estipula otra cosa, sería:
• La cantidad de impuestos que fueron retenidos de su sueldo y de sus otros ingresos ese año,
• Más su porción de los pagos estimados de impuestos que se efectuaron,
• Menos su porción de la devolución de impuestos, o
• Más su porción del saldo de impuestos que se pagó cuando presentó su declaración en conjunto para ese año.

Trasladando el Saldo de una Pérdida Neta Operacional

Cuando traslada el saldo de una pérdida neta operacional a un año anterior o posterior y producto de eso su ingreso tributable para el año es negativo, tendrá que determinar cuánto de la pérdida se aprovechó ese año y cuánto se puede trasladar al año siguiente.

Para determinar esto, tendrá que efectuar ciertos ajustes a su ingreso tributable. Estos ajustes son solamente para efectos de determinar la pérdida que se puede aprovechar y el saldo que se traslada al año siguiente y no afectan a las partidas en cuanto a cómo debiera presentarlas en la declaración para aquel año. El saldo de la pérdida neta operacional que se puede trasladar al año siguiente sería:
• El saldo de la pérdida neta operacional
• Menos su ingreso tributable para ese año, según modificado para efectos de la pérdida neta operacional.

Para los años anteriores, se puede usar el Anexo B de la Forma 1045 para calcular su ingreso tributable modificado y el monto de la pérdida neta operacional que se puede trasladar al año siguiente. No se puede usar este anexo cuando traslada la pérdida a un año posterior al año en que se generó la pérdida.

Cuando traslada el saldo de una pérdida neta operacional de un año anterior al año en curso y producto de la pérdida su ingreso tributable se reduce a cero o un monto negativo, debiera usar la hoja de trabajo en la Tabla I de la Publicación 536 del Servicio de Impuestos Internos para calcular el saldo que se traslada al año siguiente. Esta publicación está disponible en el sitio web del IRS en www.irs.gov.

In September 2009, the CW network premiered the debut episode a new supernatural series on Thursday nights. Based on the novels of the same name by L.J. Smith, The Vampire Diaries premiered to stellar ratings for the fledgling network (The CW is the product of UPN merging with the WB). The series stars Paul Wesley as Stefan Salvatore, Nina Dobrev as Elena Gilbert and Ian Somerhalder as Damon Salvatore.

Vampire Diaries History

In the novel series, Stefan moves to Fell Church, Virginia to try to live a normal life. Initially, he avoids Elena because she looks so much like Katherine. However, Elena is determined to rock the “new guy's” world. Damon complicates her relationship with Stefan as both brothers vie for her attention. While this storyline is the framework for the series, the series departs almost immediately from the novels in several key areas. Elena is a brown-haired woman in the series versus a blonde-haired woman in the novels. She is less concerned with her image, popularity and social standing at the school. She lives with an aunt who is much younger and has a younger brother rather than a baby sister.

In the episode Bloodlines, Stefan reveals that he saw Elena for the first time the night her parents' car went off the bridge. He is the one who saved her life at her father's request. Unfortunately, he wasn't fast enough to save her parents. Intrigued by her resemblance to Katherine, he investigates her and learns everything he can. Captivated by how different from Katherine she truly is, he decides to stay in Mystic Falls, to get to know her. It is that moment that actually kicks the series off in the pilot as Stefan narrates:

“For over a century, I have lived in secret, hiding in the shadows, alone in the world. Until now. I am a vampire and this is my story. I shouldn't have come home. I know the risk. But I had no choice. I have to know her.”

The Vampire Diaries on the CW

The series premiere of The Vampire Diaries earned an impressive 4.91 rating for The CW. The high ratings combined with the critical acclaim put the series on the fast track for best new series on The CW for the 2009-2010 year. The show took over the timeslot held by Smallville for eight seasons and was paired with Supernatural, featuring the popular monster hunting Winchester brothers. The shows worked well as companions and The Vampire Diaries ratings reflected the growing interest of the public as the series picked up momentum.

In the first ten episodes of the freshman season, Elena learned Stefan and Damon's secret, coped with the loss of Vicki Donovan (her ex-boyfriend's sister) and the revelation that her best friend Bonnie was a witch. Each episode answered questions, but revealed more. Damon disguised his return to Mystic Falls as an opportunity to torture Stefan, but soon Stefan and the viewers learned that Damon wanted to free Katherine from the tomb where Emily Bennett's (Bonnie's ancestor) spell transported Katherine and 26 other vampires.

Ian Somerhalder's Damon earned a fast-growing fan following not only for the actor's previous work on the series Lost but for his bad boy vampire who manipulates everyone around them. While the series is centered on the love triangle of the two brothers and Elena, other elements come into play, including:

• The Founder's Council awareness of the Vampires
• Other vampires seeking to open the tomb
• Arrival of newcomers with agendas such as Alaric Saltzman
• The Bennett family witch history
• The dark secret of Elena's adoption

Katherine isn't in the Tomb

In the episodeFool Me Once Damon is devastated to discover that not only is Katherine not in the tomb, she was never in it. She has been free for over 145 years and never sought him out. He has spent his entire vampiric existence driven towards one goal: freeing Katherine. The heartbreak in the cynical vampire's eyes and the loss are profound. It will be up to Stefan and more likely Elena to keep Damon back from the brink. Now the question viewers will wonder is where Katherine is now and when will she make an appearance in Mystic Falls?

About The Vampire Diaries

The Vampire Diaries airs on The CW network, Thursdays at 8 p.m. EASTERN. The first season's final eight episodes will begin airing on March 25, 2010.

The Democrats, from Speaker of the House Nancy Pelosi to Presidential candidate Senator Barack Obama, have a rote response to current, skyrocketing energy costs. “We can't drill our way out of this.” It may turn out to be the modern version of, “Let them eat cake.”

The effects of futures speculation aside (which has been exaggerated in the media), the reason gasoline costs in excess of four dollars of gallon has a singular cause. Demand for petroleum product is high and supplies are low.

Demand for gasoline and other petroleum products is high mainly because countries such as India and China are starting to industrialize in earnest. As people become more prosperous in emerging Asian countries, they tend to use more energy to support their newly improved lifestyles. That energy, whether it is generated by a car or a factory, is by and large created by fossil fuels.

The supply of gasoline and other petroleum products is low, especially in the United States, because of a shortage of refinery capacity and the fact that huge supplies of petroleum have been placed off limits to exploration and drilling for purely political reasons.

This leads us back to the knee jerk reaction by Democrats to the new energy crisis. “We can't drill our way out of this.” On the face of it, it sounds positively surreal. Let us suppose that there was a shortage of food causing skyrocketing prices for bread, meat, and milk. The obvious response would be to find ways to increase the supply of food, by encouraging more agriculture, and getting it to people most in need. “We can't plant our way out of-” the food crisis would not be the sort of slogan that would fly.

So why not increase the supply of petroleum products to bring down the cost of energy? Why not drill in ANWR, on the Continental Shelf, in the oil shale fields in the Rocky Mountains?

“We can't drill our way out of this,” the Democrats insist with increasing shrillness.

What about other solutions? What about conservation? A lot of people are doing that, buying hybrids in preferences to SUVs, but that really slows down rather than solves the problem. Energy demand will only go up as populations grow and more and more third world countries join the industrialize world. But buying a brand new Prius may be out of reach for a working class person who has to make do with a five or ten year old car. And the writ of the Democratic Congress does not extend to Beijing or Mumbai where much of the growth in energy demand is happening.

What about alternative sources of energy. Now, wind, solar, nuclear, biofuels (though biofuels from-say-corn or soy beans is causing food price problems), and so on are great. But the same people who prate, “We can't drill our way out of the energy crisis” may talk a great game about alternative fuels, but when it comes to action they tend to come up short.

Liberal politicians oppose wind farms when they are built in their backyard, such as the Cape Wind project in Nantucket sound. The same people who hate drilling hate nuclear power and won't support building more reactors.

Solar power is not quite there yet as an alternative. There are companies that will install photovoltaic cells on ones roof, but at twenty to thirty thousand dollars that doesn't seem to be as wise economical choice, even at current energy prices. Besides, in too many localities, home owners associations tend to freak.

Electric cars? I'd love to have a Tesla roadster, but at about a hundred thousand a copy it's a little out of my range. Getting one serviced outside Southern California could be a problem as well. In a few years, I'm told, Tesla will offer a family style sedan. Meanwhile my aging Saturn needs a fill up.

The sad truth is that until new nuclear power plants proliferate, before solar power becomes practical, and before the landscape is dotted with wind farms, our civilization will still run on fossil fuels.

But, “We can't drill our way out of this.”

To quote Barack Obama, though, “Yes we can.”

Interview with Karin Kassmannhuber from Fluidtime.com

by Tony Cohn of People Search News

PSN: Please describe your professional background…..

KK: Fluidtime designs, develops, implements and operates high quality mobile and web services based on 2.0 principles for effective and attractive information experiences.

PSN: What exactly is Fluidevent and how does it work?

KK: Fluidevent is a Live Calendar which delivers continuous information for festival visitors or a party community. Users are informed about schedules and possible changes as well as receive push reminders for important dates. The Live Calendar is connected to remote data sources that provide continuously updated information on events. Personalization features allow the visitors to adjust the service to ones needs, for example by showing only the type of events that one is interested in.

PSN: What are some of the most useful features of Fluidevent?

KK: Beyond typical live calendar features, the community members can utilize the service to interact among each other – a simple and effective way for direct event communication. Visitors can post comments, leave each other notes or even vote on specific performances in a multimedia style.

PSN: What sort of organizations can benefit from Fluidevent?

KK: Fluidevent can be used by any organization at any kind of event like festivals, parties, fairs, congresses, conferences and so forth. The organizers benefit from the service, since it provides them a new channel to the audience or visitors. Furthermore it is a useful tool for the staff by having instant access to the ongoing activities.

PSN: How did your organization come up with the idea for Fluidevent?

KK: We look at all sorts of everyday situations and scenarios and analyze on a regular basis the way people communicate and interact with each other. In the case of events we discovered the fact that information flow during events is still lacking the aspect of live information. Often it is hard to find out what is really going on in the moment. We wanted to bring the standard festival program usually printed and fixed on paper to the mobile phone, making it more accessible, dynamic and entertaining.

PSN: Describe a successful corporate event utilizing Fluidevent…..

KK: The visitors of the internationally well known Ars Electronica Festival in Linz are every year confronted with a very dense program. 2005 the approximately 33.000 festival visitors could choose from more than 300 events which took place at six days at more than 15 different locations. Fluidtime supported the festival's visitors with a mobile Live Calendar and thus helped them to have a virtual overview on what was actually going on. At a glance they could see on their mobiles which events were currently running or soon starting as well as program updates and changes and user postings.

PSN: Where do you see Fluidevent in 10 years?

KK: We see Fluidevent as the perfect service for organizers to communicate their events and for visitors to be always up-to-date and engaged during festivals or being the night out. Actually all types of organizations and target groups involved in events of any kind can benefit from this service.

PSN: What other products does Fluidtime feature?

KK: Fluidtime offers a wide range of products and services reaching from a mobile messenger, a sports live ticker, a multimedia content download platform to a Bluetooth server – and much more. They all have in common to provide attractive communication links between people and organizations with the focus on live and multimedia information.

PSN: Do you think that most internet users are familiar with MoSoSo technology?

KK: We see MoSoSo still at the beginning. Only now the technology and the data costs are low enough in order to generate meaningful and cool user experiences. Right now most people are not familiar with MoSoSo technology, but we can see a fast growing awareness towards this type of services and technologies.

PSN: How can someone purchase Fluidevent or get more information on Fluidtime?

KK: Event organizers who are interested in Fluidevent or companies looking for information in relation with other Fluidtime services should have a look at our website www.fluidtime.com. Here they find detailed information on the Fluidtime company, our services and contact information.

The Walnut Avenue Cafe on Walnut Avenue in downtown Santa Cruz, CA is a local hot spot for breakfast. It's modest storefront exterior does not do justice to the quality of the food and the friendliness of the service at the Walnut Avenue Cafe. Santa Cruz locals are almost universally familiar with the Walnut Avenue Cafe, and it is not uncommon to run into many a familiar face there for breakfast on any given day. The breakfast items offered by the Walnut Avenue Cafe are delicious and unique, some of which are even healthy, and the service is always prompt and friendly.

The atmosphere in the Walnut Avenue Cafe is comfortable and traditional, along the lines of what one might find at any rural breakfast cafe anywhere in the country. The familiarity and comfort of the Walnut Avenue Cafe is a welcome change from the rather eccentric culture that Santa Cruz is best known for and that I find to be more than a tad annoying. The Walnut Avenue Cafe is a more traditional restaurant with a relatively normal and welcoming atmosphere, and I find that this is where a number of “old-time” Santa Cruz residents go for breakfast.

The food at the Walnut Avenue Cafe is truly spectacular. The Walnut Avenue Cafe serves the full spectrum of traditional American breakfast items, and a few unique creations for those who are looking for something more interesting. The Walnut Avenue Cafe also has a number of items for those who are more health-conscious then the average customer, so nearly anyone should be able to find something he/she will enjoy for breakfast at the Walnut Avenue Cafe. One of my own favorite breakfast items is the Ahi Tuna Eggs Benedict, which is a traditional Eggs Benedict served with slices of seasoned Ahi Tuna and a somewhat more flavorful and tangy Hollandaise Sauce than one typically finds on an Eggs Benedict dish. The combination of the saltiness of the Tuna and the tangy flavor of the Hollandaise Sauce is simply delicious, and I have not found a comparable Eggs Benedict anywhere else in the United States.

As mentioned above, the Walnut Avenue Cafe offers a number of items for those who are more health-aware than to consume Eggs Benedict for breakfast. One popular item is the multi-grain pancakes, which can be ordered topped with fresh fruit or fruit syrup. Yogurt and fruit are also available for those who prefer a somewhat lighter breakfast in the mornings. The Walnut Avenue Cafe is also open for lunch and they serve a variety of unique and delicious sandwiches and lunch items, although breakfast is where the Walnut Avenue Cafe truly shines.

In conclusion, the Walnut Avenue Cafe in downtown Santa Cruz, CA on Walnut Avenue, is a gem of a restaurant known only to Santa Cruz locals. One will find a friendly and traditional atmosphere that is a change of pace from the more aloof postmodern culture that characterizes Santa Cruz as a whole. The best item on the menu is the Ahi Tuna Eggs Benedict, so be sure to give it a try on your visit to the Walnut Avenue Cafe. It will keep you coming back for more.

Windows Vista is here and taking the world by demand. Upon discussing this version of Microsoft Windows with numerous people, I have found that most are inquisitive about the tips and tricks of this new software. In this article, I will be reviewing some of the most common tips and tricks that people can implement with the new Microsoft Windows Vista. If you have any tips and tricks for Windows Vista that are not listed in this article, please feel free to submit them via the “comments” box that immediately follows this article.

One of the first tips and tricks that I would like to discuss as far as Microsoft Windows Vista is enabling the wireless adapter that is built in to many laptop systems. I recently had the pleasure of assisting a family member in setting up their wireless network and learned a little something new. I found that the technician of the high-speed internet service did not leave a wireless adapter for the laptop that would be configured in the network.

Once I researched the devices on the laptop in the device manager, I found that the particular laptop that I was working on had a built in wireless adapter. I walked through setting up the network and ended up with a screen that stated something to the effect that the wireless connection capability was not turned on. It continued to say that this could be enabled by a switch somewhere on the computer, or by a keyboard shortcut. I had to call the original equipment manufacturer and was informed of the keyboard shortcut. If you wish to enable the wireless adapter so that it can connect on Windows Vista, simply look for your “alt ” key and next to it should be a button that read “fn”. Hold down the “fn” button and the “F2″ button and you will enable the adapter.

One of the most common issues that people have expressed frustration over when it comes to Microsoft Windows Vista is the fact that there is a new shutdown menu. Many people just are not used to the new shutdown menu and prefer to have the older version. Once I researched this issue a little bit, I have found that it is quite possible to get the older version of the shutdown menu to come up. You can access the older shutdown menu by pressing “alt” and the “F4″ button.

I know that sometimes I have a hard time seeing things on my screen. I actually went out and bought a 19-inch widescreen monitor to fix this issue. With Windows Vista, I have discovered a neat little trick to make the various little desktop icons a little bigger without having to mess around with the settings and all that. All you have to do is point your mouse to any desktop icon and click on it. Once you click on the icon, find the “ctrl” button on your keyboard and hold it down. At the same time that you are holding this down, move the wheel on your mouse and/or move your mouse. Once you do this, you will see that you can get that desktop icon almost as large as anyone could possibly want! This is great stuff here!

While these little tips and tricks for Windows Vista may not interest everyone, these are just a few that I have enjoyed discovering myself. I hope to find more in the future that I may share. If you have any, as stated previously, email me and/or leave them in the comment box below.

So you want to know how to make your home based business look professional? This is the perfect article for you. In order for people to take you seriously when you run a home based business then you must be professional the entire time. Here are some tips to on how to make your home based business look professional.

1. Have a professional message on your answering machine. Yes, you need to have a professional message when people call your business telephone. You need to state the hours of operation and when they can expect to receive call back. You also need to tell them where they can find more information about your company such as your new website for your company.

2. Have a fax machine. Yes, you need a fax number. You don't even have to buy a expensive fax machine. You can even sign up to receive faxes over the Internet at www.efax.com and other websites. It is reasonable and affordable. It is great to have a fax to send contracts and other proposals back and forth.

3. Make your company appear larger than it actually is. It will give people the impression that your company is pretty good sized and has quite a few of employee's. They will think that you are organized and know what you are doing. You can have the role of more than one person when operating your own company out of your house.

4. Don't have loud background noise when talking to a client on the telephone. Don't let them hear the television running in the background or the kids screaming. You want to give them the impression that you are in a office building. You can always play a soft type of music in the background since most offices play music.

5. Have a professional website. People love to shop on the Internet to order products or services and also find out additional information about a company. Make sure that people can find out about your company by having a professional website. You can build your own website with a great template without having to know HTML.

6. Let people be able to contact you during regular hours. It is important to have regular hours of operation for your business. It is okay if you like to work at night time or early in the morning when everyone else is sleeping, but make sure to be available to answer emails and phone calls at normal business hours. People get a little nervous if they can never a response to emails or get a real person on the phone.

7. Send out products or services in reasonable amount of time. Don't wait til the last minute. People like to see that companies are on time and that care about their customers. You will get repeat customers when you show that you are dependable and reliable.

8. Have professional envelopes and paper. When you send out letters then make sure that you have professional envelopes and paper. Make sure to always act professional and make sure to check for spelling errors. It is important to read everything twice before you send it out in the mail to someone.

9. Make sure to have professional business cards. You can get professional business cards at www.vistaprint.com for reasonable prices. They look very professional and look much better than homemade business cards on a regular printer.

10. Always remain professional. This is one of the most important things to remember. In public you have to maintain a professional appearance too. When speaking on the phone and in email then please remain professional then too. It is important to remember to not get too relaxed when talking as a business person. Don't ever swear or use inappropriate language in front of clients.

As of November 11, 2008, the new installment of Call of Duty: World at War, was released for console and desktop gaming. I had the opportunity to install the PC Beta Version and play the online multiplayer for two weeks. If you are familiar with the layout of Call of Duty 4: Modern Warfare, then you will have no problem easing into Call of Duty: World at War. The Call of Duty: World at War has a back drop set in the days of World War II. As shown on www.callofduty/CoDWW, this new release is Powered by Call of Duty® 4: Modern Warfare technology, Call of Duty: World at War brings an uncensored edge to combat, as soldiers face the most harrowing and climatic European and Pacific battles in which an enemy, who knows no surrender and no retreat, will fight to the last breath, unleashing an arsenal of lethal surprising tactics. Peril and danger lurk throughout the battlefield as players combat the unknown risk of the new chaos of battle.

NEW ADDITIONS:

A function that was not included in any of the other Call of Duty releases is the addition of the Ultrastats. Ultrastats is basically a tool used to collect stats on kills, deaths, kill to death ratio, top players, weapon stats, damage type stats, and server stats. A preview of how Ultrastats function can be found at http://codwwdemo.ultrastats.org/index.php? In all honesty, it is about time that Activision and Treyarch have finally got their act together. This is not a new concept because FPS games such as Battlefield 2 and Battlefield 2142, have been using this concept for a few years now. Another new addition to this new release is the amount of detail given to the blood and gore that goes along with being in a war. When an enemy is killed using grenades for example, you will see their limbs fly off of their body now, whereas before they would just fall to the ground in an unrealistic fashion.

NEW AND OLD MULTI-PLAYER FEATURES:

You have a lot of the same functions with Call of Duty: World at War that you have with Call of Duty 4: Modern Warfare. One of the new features in Multiplayer Mode is thatvehicles have been added to the multiplayer experience to enhance the online gaming experience. The old features included in the new Call of Duty: World at War release, that were also in the Call of Duty 4 package are player rankings, upgradeable weapons, squad-based game play, map scripting, and customizable classes and perks. http://www.gamesforwindows.com/en-US/Games/Pages/codworldatwar.aspx.

ONLINE MULTI-PLAYER MAPS:

The Call of Duty: World at War release has all new maps. These new map environments will vary anywhere from taking place in a jungle, to an old train yard, as well as taking place in an ancient Japanese temple. Most of these maps are not very big, which in turn will provide for a breeding ground of action. These maps are tight and closed quarter's and are extremely conducive for achieving a high score which will lead to promotions, new upgradeable weapons and perks.

NEW WEAPONS AND PERKS:

This is a Full list of Weapons and Perks for Call of Duty: World at War taken from http://360.kombo.com/article.php?artid=14035

U.S. Weapons: * Thompson M1A1, * M1A1 Carbine, * M1 Garand, * Trench Shotgun, * Browning Automatic Rifle (B.A.R), * Springfield M1903, * Springfield M1903: Scoped, * M2 flamethrower, * M1911 (aka Colt 45), * Bayonet, * M9 Bazooka, * M1919A6 Browning, * M2 machinegun

U.S. Explosives: * MK2 Frag Grenade, * Smoke Grenade, * Satchel Charges, * Mines

Russian Weapons: * TT-33, * Mosin Nagant, * Mosin Nagant Scoped, * PPSH (71 round Drum Magazine), * PPSH (31 round Banana Magazine), * Bayonet

Russian Explosives: * RGD-33

German Weapons: * P08 Luger, * Kar98, * Kar98 scoped, * MP44, * MP40, * MG42, * MG34, * Messer

German Explosives: * handle-grenade (aka potato masher)

Japanese Weapons: * Nambu 14, * Arisaka Typ 99, * Typ 100 Submachine gun, * Bajonet, * Katana

Japanese Explosives: * Kiska grenade

British Weapons: * Sten

Un-lockable Perks: * Juggernaut (more health), * Sleight of Hand (faster reload), * Extreme Conditioning (longer sprint distance), * Martyrdom (drop live grenade when you die), * Steady Aim, * Bandolier (larger magazine pack), * Iron Lungs, * Stopping Power, * Deep Impact, * Sonic Boom, * Last Stand, * Monkey (better at climbing trees) * Frogman (faster swim speed), * Play Dead, * Crouch Sprinter, * Banzai

SYSTEM REQUIREMENTS:

I am running on a Gigabyte Technology Co., Ltd. GA-M55SLI-S4 Main Board, with a NVIDIA GeForce 7600 GS Graphics Card with SLI Technology, a 2.30 gigahertz AMD Athlon 64 X2 Dual Core Processor, and 1.0 gig of memory. I have absolutely no problems running Call of Duty: World at War with this setup. Anything of this equality or better will be fine for this game. If you are not sure you can use the Belarc Advisor to determine what you are running. This free program can be found at http://www.belarc.com/free_download.html

OVERALL RATING:

I am extremely impressed with this new release of Call of Duty. The user-interface is simple and easy to understand and does not take a great deal of time to learn. The graphics are excellent and definitely deserve some attention from gamers all around the world. I give this new release a rating of 9 out of 10, with 10 being the best. It is everything that I expected it to be and then some. If you like FPS games, then this is a game that is definitely worth the $49.99 that it will cost you.

Tuberculosis (TB) has long been thought of as a condition of rarity, affecting only those who are placed in high risk categories. As a condition that is not routinely screened, individuals who suffer from TB are often surprised by the diagnosis and confused as to how it may have been acquired.

A complexity of tuberculosis is when the illness is expanded, affecting areas outside of the lungs. Referred to as extrapulmonary tuberculosis, this form of TB infects the lymph nodes and can affect the pleura and, eventually, any organ within the body. While commonly associated with patients who are infected with HIV, extrapulmonary TB can affect anyone at any age and is quite difficult to diagnose.

Joint inflammation, organ edema and the traditional signs of TB are to be expected when extrapulmonary tuberculosis is at issue. In most cases, the swelling of the lymph nodes will be most prevalent in and around the cervical region. Beyond the lymph nodes of the cervical region, the spinal column is most often affected next, with extrapulmonary TB patients complaining of arthritic type pain in the joints; most notably the thoracic region.

As extrapulmonary tuberculosis continues to make its way through the variety of body systems, the urological system, digestive system and central nervous system can all be affected. Even the cardiovascular system can be implicated and then, eventually, death may occur more rapidly.

If you suffer from complications traditionally associated with tuberculosis, it is not uncommon to seek medical attention immediately. However, when the complications of tuberculosis involve extrapulmonary tuberculosis, treatment may be delayed or accurate diagnosis may not come as quickly as necessary. For this reason, if you suffer from cervical lymph node irregularities, complications involving thoracic pain and even respiratory complications, ask your physician to make the necessary examination into extrapulmonary TB beyond that of traditional TB screening.

Additionally, if you've recently been treated for complications associated with Crohn's disease, or rheumatoid arthritis, and you've used medications such as Remicade or Enbrel, there may be a greater risk for developing extrapulmonary TB following treatment for these conditions. Again, ask your healthcare provider to conduct the appropriate screening with TB symptoms are present.

As with any health complications, whether you are living with HIV or not, it is important to seek medical attention early when the symptoms begin. Because extrapulmonary tuberculosis is not common, and quite difficult to diagnose, if you are an “at-risk” patient, by way of medication or environmental exposure, it is important to obtain screening when abnormal symptoms are present. In doing so, you can alleviate the long term complications of the GI system, central nervous system and implications extrapulmonary tuberculosis may have upon your muscles, joints and bones.

Is there really a way to get rich quick besides winning the lottery, landing a big bonus, or receiving a large inheritance?

Those of us who make a living on line will tell you that if you want to earn money you have to work long and hard for it. There is no magic system that is out there waiting to hand over money to you.

How does one go about getting rich in this economy? Well, if you have a good job you can learn to be frugal, and save your money. Obtain some reading materials from the library or another good source and learn how to cuts costs, earn extra money and start saving.

Study people who have money, associate yourself with them and learn what they did to get there. More than likely your are not going to get rich quick but if you invest your money wisely you may be able to live comfortably. This will make a big difference from staying where you are or moving up in life.

Are there really ways to make money on line? Yes, of course there are. From starting your own business or joining a legitimate company there are several opportunities to increase your earning capacity. Like any other job you will have to educate yourself and learn how to do the job.

One of the best ways to earn extra money is to become an Internet Entrepreneur. There are several ways to go about doing this.

One way is to start your own niche business, create a web site around the business and learn everything you can about marketing it. If you have a good idea and are able to sell your idea to the public you should be able to earn a living or at least additional spending cash. Starting a Web site is easy, the hard part is to attract visitors and get them coming back. Look for ideas that will sell. Think of other successful sites that have started and try to come up with your own unique ideas.

Several people start their business by selling on auction sites such as ebay. If you learn your way around ebay and create a selling niche around certain products you can do very well. Again, like with any business you have to become educated in the ways of selling on line in order to make any money. For example, I use to buy craft patterns from library sales, rummage sales, and on line at discounted prices and turn around and resale them for a profit. These items were inexpensive to ship and I learned which patterns people were looking for and which ones were very common and did not sell.

Affiliate marketing is another way to make money on line. I earn extra cash each month through sites such as Shareasale, Commission Junction, Linkshare, and Clickbank. I do this by creating content on my web site and placing affiliate links on that site. If someone clicks the advertisement from the affiliate link and purchases something I receive a commission. It may take some work in order to start your affiliate business but you can earn a good additional income.

Blogging is another source of income. While most bloggers blog for the writing experience others have creating blogs and earn revenue by placing advertisements and affiliate links on their sites. Blogging is easy to do but you will have to obtain an audience. Good content is necessary in order to get readers to your blog.

Back to the subject of getting rich. You may not do it quickly but it can be done. Define your goals and ideas and make a plan to get started. You will have to work for your goal and want it bad enough to take the steps necessary to get there.

Be open to new ideas. If something isn't working try out something you would have never dreamed of doing before. Starting a new business, becoming an performer, or anything else you want to do takes determination. Success and happiness go hand in hand so find out what you are good at and go for it.

Stay focused on your dream and make it become a reality. Work on it everyday and be open to every opportunity. Stay healthy, you are going to need your health in order to keep a clear mind and keep the stress at bay. In order to get rich quickly, you will have to find what needs to be done and what it will take to get you there.

Remember money doesn't buy happiness. It's nice to have money but it's best to live within your means and enjoy life. Getting rich can be exciting but I believe we are all rich if we have loved ones to enjoy the special times in life with.

Don't fall for the schemes and scams out there. Be smart and learn what it takes to make it using your own ideas and not someone else's. Above all ask for guidance whether it be from God, or a loved one talking with someone you trust will help you sort out what you need in your life to feel successful.